਀ഊ ਀    㰀琀椀琀氀攀㸀嬀攀洀瀀氀椀挀椀琀礀崀㰀⼀琀椀琀氀攀㸀ഊ ਀ഊ ਀ഊ ਀ഊ ਀ഊ ਀        㰀琀搀 眀椀搀琀栀㴀∀㜀　　∀ 栀攀椀最栀琀㴀∀㔀　∀㸀ഊ
਀            㰀琀爀 瘀愀氀椀最渀㴀∀琀漀瀀∀㸀ഊ ਀          㰀⼀琀愀戀氀攀㸀ഊ ਀      㰀⼀琀爀㸀ഊ ਀ഊ ਀      㰀琀爀㸀ഊ ਀ഊ ਀ഊ ਀ഊ
਀              㰀⼀琀搀㸀ഊ
਀          㰀琀愀戀氀攀 眀椀搀琀栀㴀∀㜀　　∀ 栀攀椀最栀琀㴀∀㄀㐀㌀∀ 戀漀爀搀攀爀㴀∀　∀ 挀攀氀氀瀀愀搀搀椀渀最㴀∀　∀ 挀攀氀氀猀瀀愀挀椀渀最㴀∀　∀㸀ഊ
਀                㰀愀 栀爀攀昀㴀∀㈀　　㔀开㄀㄀⸀栀琀洀氀∀㸀ഊ ਀                㰀⼀愀㸀ഊ ਀                㰀愀 栀爀攀昀㴀∀㈀　　㔀开㄀㄀⸀栀琀洀氀∀㸀ഊ ਀                㰀⼀愀㸀ഊ ਀              㰀⼀琀搀㸀ഊ ਀              㰀琀搀 眀椀搀琀栀㴀∀㄀㈀㔀∀ 戀最挀漀氀漀爀㴀∀⌀昀昀昀昀昀昀∀㸀ഊ ਀                㰀搀椀瘀㸀ഊ ਀㰀愀 栀爀攀昀㴀∀愀戀漀甀琀⸀栀琀洀氀∀ 猀琀礀氀攀㴀∀琀攀砀琀ⴀ搀攀挀漀爀愀琀椀漀渀㨀 渀漀渀攀∀㸀愀戀漀甀琀 攀洀瀀氀椀挀椀琀礀㰀⼀愀㸀ഊ ਀                㰀⼀搀椀瘀㸀ഊ ਀                㰀搀椀瘀㸀ഊ ਀                    ☀⌀㄀㘀　㬀ഊ ਀                㰀⼀搀椀瘀㸀ഊ ਀                㰀搀椀瘀㸀ഊ ਀㰀愀 栀爀攀昀㴀∀猀漀氀甀琀椀漀渀猀⸀栀琀洀氀∀ 猀琀礀氀攀㴀∀琀攀砀琀ⴀ搀攀挀漀爀愀琀椀漀渀㨀 渀漀渀攀∀㸀猀漀氀甀琀椀漀渀猀㰀⼀愀㸀ഊ ਀                㰀⼀搀椀瘀㸀ഊ ਀                㰀搀椀瘀㸀ഊ ਀                    ☀⌀㄀㘀　㬀ഊ ਀                㰀⼀搀椀瘀㸀ഊ ਀                㰀搀椀瘀㸀ഊ ਀㰀愀 栀爀攀昀㴀∀栀琀琀瀀㨀⼀⼀眀眀眀⸀攀洀瀀氀椀挀椀琀礀⸀挀漀洀⼀瀀愀最攀⸀瀀栀瀀㼀渀愀洀攀㴀挀漀渀琀愀挀琀⬀甀猀☀最漀琀漀㴀挀漀渀琀愀挀琀─㔀䘀甀猀─㈀䔀栀琀洀氀☀渀攀眀─㔀䘀甀爀氀㴀挀漀渀琀愀挀琀─㔀䘀甀猀─㈀䔀栀琀洀氀☀戀甀琀琀漀渀㴀㔀☀猀甀戀㴀　☀洀猀∀ 琀愀爀最攀琀㴀开戀氀愀渀欀 猀琀礀氀攀㴀∀琀攀砀琀ⴀ搀攀挀漀爀愀琀椀漀渀㨀 渀漀渀攀∀㸀挀漀渀琀愀挀琀 甀猀㰀⼀愀㸀ഊ ਀                㰀⼀搀椀瘀㸀ഊ ਀                㰀搀椀瘀㸀ഊ ਀                    ☀⌀㄀㘀　㬀ഊ ਀                㰀⼀搀椀瘀㸀ഊ ਀                㰀搀椀瘀㸀ഊ ਀㰀愀 栀爀攀昀㴀∀洀愀椀氀琀漀㨀猀椀渀愀渀䀀欀愀渀愀琀猀椀稀⸀挀漀洀㼀猀甀戀樀攀挀琀㴀嬀䔀洀瀀氀椀挀椀琀礀崀 一攀眀猀氀攀琀琀攀爀 匀甀戀猀挀爀椀戀攀爀 䄀搀搀椀琀椀漀渀∀ 猀琀礀氀攀㴀∀琀攀砀琀ⴀ搀攀挀漀爀愀琀椀漀渀㨀 渀漀渀攀∀㸀猀甀戀猀挀爀椀戀攀㰀⼀愀㸀ഊ ਀                㰀⼀搀椀瘀㸀ഊ ਀                㰀搀椀瘀㸀ഊ ਀                    ☀⌀㄀㘀　㬀ഊ ਀                㰀⼀搀椀瘀㸀ഊ ਀                㰀搀椀瘀㸀ഊ ਀㰀愀 栀爀攀昀㴀∀栀琀琀瀀㨀⼀⼀眀眀眀⸀攀洀瀀氀椀挀椀琀礀⸀挀漀洀∀ 琀愀爀最攀琀㴀开戀氀愀渀欀 猀琀礀氀攀㴀∀琀攀砀琀ⴀ搀攀挀漀爀愀琀椀漀渀㨀 渀漀渀攀∀㸀瘀椀猀椀琀 漀甀爀 眀攀戀猀椀琀攀㰀⼀愀㸀ഊ ਀                㰀⼀搀椀瘀㸀ഊ ਀              㰀⼀琀搀㸀ഊ ਀            㰀⼀琀爀㸀ഊ
਀        㰀⼀琀搀㸀ഊ ਀ഊ ਀ഊ ਀        㰀琀搀 眀椀搀琀栀㴀∀㜀　　∀ 栀攀椀最栀琀㴀∀㘀　　∀㸀ഊ ਀            㰀琀爀㸀ഊ ਀ഊ ਀ഊ
਀ഊ ਀ഊ
਀ഊ ਀㰀椀洀最 猀爀挀㴀∀㄀开琀漀挀⸀最椀昀∀ 栀攀椀最栀琀㴀∀㈀　∀ 眀椀搀琀栀㴀∀㄀㔀　∀ 戀漀爀搀攀爀㴀∀　∀㸀ഊ ਀ഊ
਀ഊ ਀㰀椀洀最 猀爀挀㴀∀㈀开眀攀氀挀漀洀攀⸀最椀昀∀ 栀攀椀最栀琀㴀∀㈀　∀ 眀椀搀琀栀㴀∀㄀㔀　∀ 戀漀爀搀攀爀㴀∀　∀㸀ഊ ਀ഊ
਀ഊ ਀㰀椀洀最 猀爀挀㴀∀㌀开瀀攀漀⸀最椀昀∀ 栀攀椀最栀琀㴀∀㈀　∀ 眀椀搀琀栀㴀∀㄀㔀　∀ 戀漀爀搀攀爀㴀∀　∀㸀ഊ ਀ഊ
਀ഊ ਀㰀椀洀最 猀爀挀㴀∀㐀开愀渀渀椀瘀攀爀猀愀爀礀⸀最椀昀∀ 栀攀椀最栀琀㴀∀㈀　∀ 眀椀搀琀栀㴀∀㄀㔀　∀ 戀漀爀搀攀爀㴀∀　∀㸀ഊ ਀ഊ
਀ഊ ਀㰀椀洀最 猀爀挀㴀∀㔀开挀氀椀攀渀琀⸀最椀昀∀ 栀攀椀最栀琀㴀∀㈀　∀ 眀椀搀琀栀㴀∀㄀㔀　∀ 戀漀爀搀攀爀㴀∀　∀㸀ഊ ਀ഊ
਀ഊ 		਀ഊ
਀                  㰀昀漀渀琀 昀愀挀攀㴀∀嘀攀爀搀愀渀愀∀ 挀漀氀漀爀㴀∀⌀㌀㌀㌀㌀㌀㌀∀ 猀椀稀攀㴀∀㄀∀㸀ഊ   ਀                  㰀⼀昀漀渀琀㸀ഊ
਀ഊ
਀                  㰀昀漀渀琀 昀愀挀攀㴀∀嘀攀爀搀愀渀愀∀ 挀漀氀漀爀㴀∀⌀㌀㌀㌀㌀㌀㌀∀ 猀椀稀攀㴀∀㈀∀㸀ഊ ਀㰀昀漀渀琀 挀漀氀漀爀㴀∀⌀㄀㠀㌀㠀㜀㈀∀㸀ഊ ਀圀栀愀琀 椀猀 愀 倀爀漀昀攀猀猀椀漀渀愀氀 䔀洀瀀氀漀礀攀爀 伀爀最愀渀椀稀愀琀椀漀渀 ⠀倀䔀伀⤀㼀ഊ ਀㰀⼀昀漀渀琀㸀ഊ
਀㰀戀爀㸀ഊ ਀倀爀漀昀攀猀猀椀漀渀愀氀 䔀洀瀀氀漀礀攀爀 伀爀最愀渀椀稀愀琀椀漀渀猀 ⠀倀䔀伀猀⤀ 攀渀愀戀氀攀 挀氀椀攀渀琀猀 琀漀 挀漀猀琀ⴀ攀昀昀攀挀琀椀瘀攀氀礀 漀甀琀猀漀甀爀挀攀 琀栀攀 洀愀渀愀最攀洀攀渀琀 漀昀 栀甀洀愀渀 爀攀猀漀甀爀挀攀猀Ⰰ 攀洀瀀氀漀礀攀攀 戀攀渀攀昀椀琀猀Ⰰ 瀀愀礀爀漀氀氀 愀渀搀 眀漀爀欀攀爀猀✀ 挀漀洀瀀攀渀猀愀琀椀漀渀⸀ 倀䔀伀 挀氀椀攀渀琀猀 昀漀挀甀猀 漀渀 琀栀攀椀爀 挀漀爀攀 挀漀洀瀀攀琀攀渀挀椀攀猀 琀漀 洀愀椀渀琀愀椀渀 愀渀搀 最爀漀眀 琀栀攀椀爀 戀漀琀琀漀洀 氀椀渀攀⸀ ഊ
਀㰀戀爀㸀ഊ ਀䈀甀猀椀渀攀猀猀攀猀 琀漀搀愀礀 渀攀攀搀 栀攀氀瀀 洀愀渀愀最椀渀最 椀渀挀爀攀愀猀椀渀最氀礀 挀漀洀瀀氀攀砀 攀洀瀀氀漀礀攀攀 爀攀氀愀琀攀搀 洀愀琀琀攀爀猀 猀甀挀栀 愀猀 栀攀愀氀琀栀 戀攀渀攀昀椀琀猀Ⰰ 眀漀爀欀攀爀猀✀ 挀漀洀瀀攀渀猀愀琀椀漀渀 挀氀愀椀洀猀Ⰰ 瀀愀礀爀漀氀氀Ⰰ 瀀愀礀爀漀氀氀 琀愀砀 挀漀洀瀀氀椀愀渀挀攀Ⰰ 愀渀搀 甀渀攀洀瀀氀漀礀洀攀渀琀 椀渀猀甀爀愀渀挀攀 挀氀愀椀洀猀⸀ 吀栀攀礀 挀漀渀琀爀愀挀琀 眀椀琀栀 愀 倀䔀伀 琀漀 愀猀猀甀洀攀 琀栀攀猀攀 爀攀猀瀀漀渀猀椀戀椀氀椀琀椀攀猀 愀渀搀 瀀爀漀瘀椀搀攀 攀砀瀀攀爀琀椀猀攀 椀渀 栀甀洀愀渀 爀攀猀漀甀爀挀攀猀 洀愀渀愀最攀洀攀渀琀⸀ 吀栀椀猀 愀氀氀漀眀猀 琀栀攀 倀䔀伀 挀氀椀攀渀琀 琀漀 挀漀渀挀攀渀琀爀愀琀攀 漀渀 琀栀攀 漀瀀攀爀愀琀椀漀渀愀氀 愀渀搀 爀攀瘀攀渀甀攀ⴀ瀀爀漀搀甀挀椀渀最 猀椀搀攀 漀昀 椀琀猀 漀瀀攀爀愀琀椀漀渀猀⸀ ഊ
਀㰀戀爀㸀ഊ ਀䄀 倀䔀伀 瀀爀漀瘀椀搀攀猀 椀渀琀攀最爀愀琀攀搀 猀攀爀瘀椀挀攀猀 琀漀 攀昀昀攀挀琀椀瘀攀氀礀 洀愀渀愀最攀 挀爀椀琀椀挀愀氀 栀甀洀愀渀 爀攀猀漀甀爀挀攀 爀攀猀瀀漀渀猀椀戀椀氀椀琀椀攀猀 愀渀搀 攀洀瀀氀漀礀攀爀 爀椀猀欀猀 昀漀爀 挀氀椀攀渀琀猀⸀ 䄀 倀䔀伀 搀攀氀椀瘀攀爀猀 琀栀攀猀攀 猀攀爀瘀椀挀攀猀 戀礀 攀猀琀愀戀氀椀猀栀椀渀最 愀渀搀 洀愀椀渀琀愀椀渀椀渀最 愀渀 攀洀瀀氀漀礀攀爀 爀攀氀愀琀椀漀渀猀栀椀瀀 眀椀琀栀 琀栀攀 攀洀瀀氀漀礀攀攀猀 愀琀 琀栀攀 挀氀椀攀渀琀✀猀 眀漀爀欀猀椀琀攀 愀渀搀 戀礀 挀漀渀琀爀愀挀琀甀愀氀氀礀 愀猀猀甀洀椀渀最 挀攀爀琀愀椀渀 攀洀瀀氀漀礀攀爀 爀椀最栀琀猀Ⰰ 爀攀猀瀀漀渀猀椀戀椀氀椀琀椀攀猀Ⰰ 愀渀搀 爀椀猀欀⸀ ഊ
਀㰀戀爀㸀ഊ ਀䈀甀猀椀渀攀猀猀攀猀 愀挀爀漀猀猀 琀栀攀 挀漀甀渀琀爀礀 栀愀瘀攀 搀椀猀挀漀瘀攀爀攀搀 琀栀攀 椀渀挀爀攀搀椀戀氀攀 瘀愀氀甀攀 漀昀 倀䔀伀猀 戀攀挀愀甀猀攀 琀栀攀礀 瀀爀漀瘀椀搀攀㨀ഊ ਀㰀戀氀漀挀欀焀甀漀琀攀㸀ഊ
  • Relief from the burden of employment administration. ਀㰀氀椀㸀䄀 眀椀搀攀 爀愀渀最攀 漀昀 瀀攀爀猀漀渀渀攀氀 洀愀渀愀最攀洀攀渀琀 猀漀氀甀琀椀漀渀猀 琀栀爀漀甀最栀 愀 琀攀愀洀 漀昀 瀀爀漀昀攀猀猀椀漀渀愀氀猀⸀ ഊ
  • Improved employment practices, compliance and risk management to reduce liabilities. ਀㰀氀椀㸀䄀挀挀攀猀猀 琀漀 愀 挀漀洀瀀爀攀栀攀渀猀椀瘀攀 攀洀瀀氀漀礀攀攀 戀攀渀攀昀椀琀猀 瀀愀挀欀愀最攀Ⰰ 愀氀氀漀眀椀渀最 挀氀椀攀渀琀猀 琀漀 戀攀 挀漀洀瀀攀琀椀琀椀瘀攀 椀渀 琀栀攀 氀愀戀漀爀 洀愀爀欀攀琀⸀ ഊ
  • Assistance to improve productivity and profitability. ਀㰀⼀戀氀漀挀欀焀甀漀琀攀㸀ഊ ਀㰀昀漀渀琀 猀椀稀攀㴀∀㄀∀㸀ഊSource: National Association of Professional Employer Organizations (NAPEO) ਀㰀⼀昀漀渀琀㸀ഊ ਀                  㰀⼀昀漀渀琀㸀ഊ
    • ਀ഊ     		਀              㰀⼀琀搀㸀ഊ ਀            㰀⼀琀爀㸀ഊ
    ਀        㰀⼀琀搀㸀ഊ ਀ഊ ਀ഊ ਀        㰀琀搀 眀椀搀琀栀㴀∀㜀　　∀ 栀攀椀最栀琀㴀∀㄀㄀㔀∀㸀ഊ ਀            㰀琀爀㸀ഊ ਀            㰀⼀琀爀㸀ഊ
    ਀                㰀愀 栀爀攀昀㴀∀栀琀琀瀀㨀⼀⼀眀眀眀⸀攀洀瀀氀椀挀椀琀礀⸀挀漀洀∀ 琀愀爀最攀琀㴀开戀氀愀渀欀㸀ഊ ਀                㰀⼀愀㸀ഊ
    ਀        㰀⼀琀搀㸀ഊ ਀ഊ ਀ഊ ਀        㰀琀搀 眀椀搀琀栀㴀∀㜀　　∀ 栀攀椀最栀琀㴀∀㌀㘀∀㸀ഊ ਀            㰀琀爀㸀ഊ ਀            㰀⼀琀爀㸀ഊ
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    ਀        㰀⼀琀搀㸀ഊ ਀ഊ ਀ഊ ਀        㰀琀搀 眀椀搀琀栀㴀∀㜀　　∀ 栀攀椀最栀琀㴀∀㐀　∀㸀ഊ ਀            㰀琀爀㸀ഊ ਀          㰀⼀琀愀戀氀攀㸀ഊ ਀      㰀⼀琀爀㸀ഊ ਀ഊ ਀    㰀⼀琀愀戀氀攀㸀ഊ ਀  㰀⼀戀漀搀礀㸀ഊ ਀㰀⼀栀琀洀氀㸊
    ਀              㰀⼀琀搀㸀ഊ